OECD Approach to E-Commerce and Permanent Establishments (PEs)
Profit Attribution to Permanent Establishments in the Age of E-Commerce The rise of e-commerce has forced policymakers and tax authorities […]
Global Anti-Base Erosion (GloBE) rules under Pillar Two
Understanding OECD Pillar Two: Global Minimum Tax and Safe Harbours Introduction The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has
Common Reporting Standard
The Common Reporting Standard (CRS) is a form of Automatic Exchange of Information (AEOI), which was approved by the OECD
Taxation and Regulation of Crypto-Assets and Related Frameworks
General Challenges of Taxing Crypto-Assets Crypto-assets—particularly cryptocurrencies like Bitcoin—pose significant tax challenges due to their decentralized nature, anonymity, and global reach.